(1) Subject to this
Act, tax is, until payment, a first charge on the land in respect of which the
tax is payable.
(2) Where land tax is
levied against the common property, or part of the common property, of a
community scheme under the Community Titles Act 1996 , the tax is not a
charge on the common property but is, instead, a first charge on each of the
community lots of the community scheme.